No need to pay GST on Services provided by way of pure labour contracts of completion

Services provided by way of pure labour contracts of completion attracts no GST

Is Services provided by way of pure labour contracts of completion pertaining to the Beneficiary-led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (PMAY) is exempted to pay GST? Any GST concession on Services provided by way of pure labour contracts of completion pertaining to the Beneficiary-led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (PMAY)?

As per GST Law 2017, there is no GST payable on Services provided by way of pure labour contracts of completion pertaining to the Beneficiary-led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (PMAY). So the rate of GST payable on Services provided by way of pure labour contracts of completion pertaining to the Beneficiary-led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (PMAY)is nil rate.

The GST Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods. Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st

slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%. The most essential goods and services attract nil rate of GST under Exempted Categories. Luxury goods and services and certain specific goods and services attract additional cess than 28% GST

The above details about GST rate tariff on Services provided by way of pure labour contracts of completion pertaining to the Beneficiary-led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (PMAY)is only for information.

The validity of above information and amendments about GST rate on Services provided by way of pure labour contracts of completion pertaining to the Beneficiary-led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (PMAY)may be verified before any business dealing.